Cost Calculation in Singeing Process

Singeing Process in Textile:
Singeing is the process of removing protruding fibers from the fabric by burning them out. When yarn is made from short staple fibers, the two ends of the fiber may not be embedded inside the yarn and are projected due to the twist imparted during spinning. For multifilament yarns, some filaments may break or cut in places and are projected from the surface. Singeing is a very effective method for removal of projected fibers.

Cost Calculation in Singeing Process

Based on the requirement, both weaving and knitting fabrics are passed through in this process. Though it is not an essential process, the high-quality products must pass through this activity. There are different types of machines used in the process based on different principles. The average process speed of the singeing machine varies from 65 meters/minute to 300 meters/minute.

The general process flow of the machine is provided as follows:

Fabric feed from fabric role

Central alignment and brushing unit

Burner unit to burn the fibers

Spark extinguisher roll

Air washer/water filter or beating unit

Fabric plaiting unit

As flame is used in this process to burn the protruding fibers, the speed of the machine, flame intensity, burner position, number of burners and cooling temperature of the water are the major parameters influencing the singeing production.

Cost Calculation in Singeing Process:
Calculating the cost in the singeing process involves multiple factors. Factors influencing the cost of singeing is point out below.

  • The speed of the machine
  • Cost related to the LPG gas used in the machine
  • Labor cost
  • Factory efficiency
  • Electricity cost and other overhead expenses

So,

Total Singeing Cost = Material Cost+Energy Cost+Labor Cost+Machine Depreciation+Maintenance Cost+Overhead Cost+Waste Disposal

The cost calculation of the singeing process is demonstrated in the following examples.

Example 1:
A dyeing unit received a job order with a quantity of 7,230 kg for singeing process only. The capacity of the singeing machine is 1,400 kg per shift. The machine is operated by 2 operator and 2 helpers with a wage of Tk. 780/shift and Tk. 700/shift respectively. The factory uses natural gas system for the burning gas production and for that they spend Tk.3/kg of fabric produced. Other overheads noted are the supervisor salary of Tk.22,000/month, electricity expenses Tk.15,000/month and general expenses of Tk. 25,000/month. Calculate the cost of singeing/kg with a profit of 5%. The factory works 2 shifts per day and 28 days per month.

Solution:

Step 1: Number of shifts required

The total production needs to be done = 7,230 kg

Daily production of the company = 1,400 kg/shift/machine

………………………………………………..Order quantity
Hence, the total shifts required = ————————————
………………………………………………Daily production

….7,230
= —————
….1,400

= 5.16 shifts

Company works 2 shifts per day. Hence, the number of days = 2.58 days

Step 2: Labor cost

To complete the order, the factory works with 2 machine operators, and 2 helpers with a wage of Tk.780 and Tk.700 respectively.

Hence, the total labor cost is

= (Number of labors × Total working shifts × Wages per shift)
= (2 × 5.16 × 780) + (2 × 5.16 × 700)
= Tk.8,049.6 + Tk.7,224
= Tk. 15,273.6

Total Labor cost = Tk. 15,273.6
= 127.28 USD    [1 USD = 120 Taka]

Step 3: Other expenses

Natural gas usage for singeing process = Tk. 3/ kg processed

= Tk. 3 × 7,230 kg

Total gas expense = Tk.21690
= 180.75 USD   [1 USD = 120 Taka]

Step 4: Overhead expenses

Supervisor salary of Tk.22,000/month,

Electricity expenses Tk.15,000/month

General expenses of Tk. 25,000/month.

Total overhead expense = Tk.62,000

Company works for this order only 2.58 days.

…………………………62,000
Overhead/day = ———————-
……………………………28

= Tk. 2214.28

Therefore, Tk. 2,214.28 × 2.58 = Tk. 5,712.84
= 47.607 USD         [1 USD = 120 Taka]

Step 5: Total cost

Total cost = Labor cost + Gas expenses + Overheads
= Tk. 15,273.6 + Tk.21,690 + Tk. 5,712.84
= Tk. 42,676.44
= 355.637 USD   [1 USD = 120 Taka]

…………………………………….42,676.44
Total singeing cost / Kg =———————————
………………………………………..7,230

= Tk. 5.90

Profit 5% = 5.90 + {5.90 × 1.05} = Tk. 6.195
= 0.052 USD/kg   [1 USD = 120 Taka]

Example 2:
Before bleaching process, a factory wanted to estimate the price of the singeing process alone for an order. They received an order of 9,550 kg of knitted fabric for singeing and the factory works with 2 singeing machines with a capacity of 1250 kg/day. The machines are operated by 2 machine operators and 3 helpers to follow up. The wages paid for the operator is Tk.680/shift and for helpers it is Tk.560/shift. Calculate the cost of singeing process, if the company spends following overhead expenses for a month of 30 days and 3 shifts per day.

  1. Electricity expense – Tk.12,000/month
  2. Gas expense – Tk. 6,000/month
  3. Staff salary – Tk. 12,000/month
  4. Maintenance – Tk. 8,000/month
  5. General expense – Tk. 6,000/month

Solution:

Step 1: Number of shifts required

The total production needs to be done = 9550 kg

Daily production of the company = 1,250 kg/day/machine

Total production = 2 × 1250 kg = 2,500/day

…………………………………………………..Order quantity
Hence, the total shifts required = ———————————
………………………………………………….Daily production

….9,550
= ———————–
….2,500

=3.82 days

Company works 3 shifts per day.

Hence, the number of shifts = 3.82 × 3 = 11.46 shifts

Step 2: Labor cost

To complete the order, the machines are operated by 2 machine operators and 3 helpers. The wages paid for the operator is Tk.680/shift and for helpers is Tk.560/shift

Hence, the total labor cost is = (Number of labors × Total working shifts × Wages per shift)
= (2 × 11.46 × 680) + (3 × 11.46 × 560)
= Tk.15,585.6 + Tk.19,252.8 = Tk. 34,838.4

Total Labor cost = Tk. 34,838.4
= 290.32 USD   [1 USD = 120 Taka]

Step 3: Overhead expenses

  1. Electricity expense – Tk.12,000/month
  2. Gas expense – Tk. 6,000/month
  3. Staff salary – Tk. 12,000/month
  4. Maintenance – Tk. 8,000/month
  5. General expense – Tk. 6,000/month

Total overhead expense = Tk.44,000

Company works for this order only 3.82 days.

………………………44,000
Overhead/day =——————-
…………………………30

= Tk.1,466.67

Therefore, Tk.1,466.67 × 3.82 = Tk. 5,602.68
= 46.689 USD   [1 USD = 120 Taka]

Step 4: Total cost

Total cost = Labor cost + Overheads
= Tk.34,838.4 + Tk. 5,602.68
= Tk. 40441.08
= 337.009 USD   [1 USD = 120 Taka]

…………………………………….40,441.08
Total singeing cost / kg = —————————
……………………………………….9550

= Tk. 4.23
= 0.035 USD/kg  [1 USD = 120 Taka]

Conclusion:
Cost calculation in singeing process includes multiple factors: material, energy, labor, machine depreciation, maintenance, overhead, and waste disposal. By analysing each cost component, can get a clear concept of the total expenses involved and identify opportunities for cost optimization. Accurate cost calculation in singeing process not only aids in effective pricing but also promotes efficiency and competitiveness in textile production.

References:

  1. Handbook of Textile and Apparel Costing by Dr. R. Rathinamoorthy, Dr. R. Surjit and Dr. K. J.Vishnu Vardhini
  2. Apparel Merchandising by R. Rathinamoorthy and R. Surjit
  3. Handbook of Value Addition Processes for Fabrics by B. Purushothama
  4. Textile and Clothing Design Technology Edited by Tom Cassidy and Parikshit Goswami

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